Tariff Item 38 - Exemption to matches - 427/86 - Central Excise - Tariff

Tariff Item 38 - Exemption to matches

Notification No. 427/86-C.E.

Dated 19-9-1986

Whereas the Central Government is satisfied that according to a practice that was generally prevalent regarding levy of duty of excise (including non-levy thereof) under section 3 of the Central Excises and Salt Act, 1944 (1 of 1944), the duty of excise on matches, falling under Item No. 38 of the First Schedule to the said Act as it existed prior to the 28th February, 1986, was liable to a higher rate of duty of excise in terms of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 116/85-Central Excises, dated the 8th May, 1985, in respect of certain units than that was levied with reference to the rate specified in the said First Schedule read with the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 41/81-Central Excises, dated the 1st March, 1981 because of their having used cardboard boxes manufactured with the aid of power, during the period commencing on the 8th day of May, 1985 and ending with the 22nd day of May, 1985;

Now, therefore, in exercise of the powers conferred by section 11C of the said Act, the Central Government hereby directs that so much of that portion of the duty of excise payable on such matches under the said Act, in excess of that payable under the said Act read with the notification No. 41/81-C.E., dated the 1st March, 1981 but for the said practice, shall not be required to be paid in respect of such matches on which that portion of the said duty of excise was short levied during the period aforesaid, in accordance with the said practice.